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<h1>Central Government May Grant Rebate on Duties for Exported Goods Under Rule 18 of Central Excise Rules, 2002.</h1> Under Rule 18 of the Central Excise Rules, 2002, the Central Government may offer a rebate on duties paid for excisable goods exported or on materials used in their manufacture. This rebate is contingent upon conditions, limitations, and procedures specified in government notifications. The term 'export' is defined to include the transportation of goods out of India, encompassing provisions for ships heading to foreign ports or foreign-bound aircraft.